Buzz
AirTag utilizes round CR2032 batteries, similar to coins, making it susceptible to situations where young children accidentally ingest them. In reality, several hundred such incidents occur annually. Some battery brands, like Duracell, for instance, apply a non-toxic bitter coating to the battery surface to prevent children from putting them in their mouths. Despite this, in the AirTag battery replacement guide, Apple states that AirTag may not function properly when using these types of batteries.“CR2032 batteries may not work with AirTag or many other devices; the coating on the batteries may affect the contacts and the battery cell.” Interestingly, many retail units in Australia have refused to sell AirTag. The Australian Consumer and Competition Commission has also advised parents to keep AirTag out of the reach of young children. They are concerned that the simple battery replacement mechanism of AirTag could make it easy for young children to unscrew the battery cover, potentially swallowing the entire AirTag. Apple's current advice to users to buy batteries without a coating may intensify the reaction of this commission.
According to Apple, MacRumors 
